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Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2

Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 8, pp. 364-374

Persistent link: https://www.econbiz.de/10003358222

Achieving a common consolidated corporate tax base in the EU

Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005

Persistent link: https://www.econbiz.de/10003338547

Increased efficiency through consolidation and formula apportionment in the European Union?

Devereux, Michael P.; Loretz, Simon - 2008

Persistent link: https://www.econbiz.de/10003846793

Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

Persistent link: https://www.econbiz.de/10003480047

Evaluating neutrality properties of corporate tax reforms

Devereux, Michael P.; Loretz, Simon - 2010

Persistent link: https://www.econbiz.de/10003979917

How to reform taxation of corporate groups in Europe

Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - In: World tax journal : WTJ 3 (2011) 1, pp. 5-38

Persistent link: https://www.econbiz.de/10008901970

Concept and necessity of a common tax base : an academic introduction

Spengel, Christoph - In: A common consolidated corporate tax base for Europe, (pp. 1-47). 2008

Persistent link: https://www.econbiz.de/10003709852

Corporate income tax coordination in the European Union

Devereux, Michael P.; Fuest, Clemens - In: Transfer : European review of labour and research ; … 16 (2010) 1, pp. 23-28

Persistent link: https://www.econbiz.de/10009007875

How would EU corporate rax reform affect US investment in Europe?

Devereux, Michael P.; Loretz, Simon - 2011

Persistent link: https://www.econbiz.de/10009499869

A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

Persistent link: https://www.econbiz.de/10009553619